Sure but that's not the point I'm making, Say 4.10 are gonna work best for your combo but you got 2.76 but really don't want 4.10 but want to make the most out of your combo, 28" tires 2.45 1st gear, mph at 3,000 rpm (start of powerband) 2.76 = 37 mph, 2.94 = 34.5 mph, 3.23 = 31.5 mph, 3.55 = 28.5 mph, 3.73 = 27.5 mph, 3.91 = 26 mph, 4.10 = 25 mph.
If look at the difference between 2.76 & 2.94 vs 3.91 & 4.10 both are about 0.20 increase in gearing but the 2.76/2.94 is a 2.5 mph decrease and 3.91/4.10 is a 1 mph. Going from 3.91 to 4.10 doesn't really help all that much.
Going from 2.76 to 3.23 a 0.47 gain, decreases mph by 5.5 mph where as 3.55 to 4.10 a 0.55 increase only decreases mph by 3.5 mph.
And side note 5.13 a 1.03 increase (4.10) only decreases mph by 5 mph making it 20 mph @ 3,000 rpm, the 2.76 to 3.23 a 0.47 change made a larger 5.5 mph change.
Not saying there's not other factors or benefits, but just showing it's not linear and do with that info as you will.